694 ARTICLE 19

An. Code, 1935, art. 19, sec. 47. 1924, art. 81, sec. 241. 1912, sec. 230. 1904, sec. 226.

1902, ch. 257, sec. 218. 1912, ch. 190, sec. 218. 1914, ch. 704, sec. 218.

1916, ch. 587, sec, 230. 1922, ch. 29, sec. 230 (p. 47). 1929,

ch. 226, sec. 47 (p. 715).

43. The State Auditor, with the aid of the Deputy State Auditor and
the Assistant State Auditors, shall on or before the first day of December
in each and every year make an examination of the books, accounts and
reports of all Clerks of Courts, Registers of Wills, Sheriffs, State's Attor-
neys, and all Collectors of State taxes of the State of Maryland, including
the City of Baltimore, and also all county treasurers and fee officers, and
the books and accounts of the several boards of County Commissioners and
of the several county treasurers and collectors, in so far as they effect the
collection of State taxes, or the assessable basis upon which State taxes are
levied. He shall also, with the aid of the Deputy State Auditor and the
Assistant State Auditors, on or before the first day of December in each and
every year examine the books and accounts of the Governor's office, the
Comptroller of the Treasury, the State Treasurer, the Attorney General
and the Clerk of the Court of Appeals, and the books and accounts of such
other State officers, departments, boards, commissions or institutions not
herein enumerated as the Comptroller may direct. He shall also, with the
aid of the Deputy State Auditor and the Assistant State Auditors, on or
before the first day of December in each and every year make an examina-
tion of the books and accounts of all institutions in the State receiving
State aid. He or the Deputy State Auditor shall personally visit all of the
aforesaid offices and institutions at least once a year, and oftener, if in his
judgment it is necessary to do so. The Deputy State Auditor and the
Assistants shall report the results of their examinations and findings to the
State Auditor and to no one else, except by written authority of the State
Auditor. The State Auditor shall on or before the first day of December
in each year, and also at such other time and times as, may be desirable,
make a full and detailed report in writing to the Comptroller of the result
of his examination of the books and accounts of the offices, departments,
boards, commissions, and institutions so examined by him. It shall be his
duty in such reports to make suggestions as to changes in the conduct of
such offices and institutions, and in the method of keeping the books and ac-
counts in the offices and institutions examined by him; and with respect to
the adoption of uniform systems of accounting by such offices and institu-
tions ; and also as to changes in the form of the reports made by said officers
to the Comptroller. The State Auditor shall also report to the Governor,
whenever requested, and whenever he shall deem it necessary or desirable so
to do. It shall also be the duty of the State Auditor to report all violation's
of the law and of the orders of the Comptroller in the conduct of such offices
and institutions, and in the keeping of the books and accounts of the offices
and institutions examined by him, to the Comptroller, and to make such
suggestions as to amendments of the laws of the State as he may deem
advisable to protect the interests of the State. The Comptroller is author-
ized and directed either upon such reports so made by him by the State
Auditor or upon his own initiative, to order and direct such officers: and
institutions to adopt and follow such method of conducting their offices
and institutions, or of keeping books and accounts, or to adopt such uni-
form systems of accounting, or to make such form of reports, as the case
may be, as the said Comptroller may deem proper and advisable .and may
prescribe. And in case it shall at any time appear that any officer whose
accounts shall have been examined by the State Auditor is in default to the